1,720,958 research outputs found
Contemporary public sector accounting research: an international comparison of journal papers
No full textPublic sector accounting research (PSAR) has become a well established field with researchers publishing in dedicated journals such as Financial Accountability and Management (FAM), based in the UK and the Journal of Public Budgeting, Accounting and Financial Management (JBAFM) in the US. To a lesser extent PSAR is also published in other mainstream journals such as Accounting, Organisations and Society (AOS) and the Accounting, Auditing and Accountability Journal (AAAJ). In addition to the UK the BAA established a Special Interest Group in PSAR in 1996 with the intention of encouraging research in this area and creating a network of researchers. The SIG has also funded PSAR through its history and recently the Economic and Social Research Council (ESRC) has funded Research Programmes in the area. These initiatives have all helped to establish a healthy network of international PSA researchers. This paper is an attempt to summarise contemporary PSAR across the world and to use the analysis to identify issues and future possible directions for such research
Performance, strategy and accounting in local government and higher education
No full textThe research investigates the management of performance measures and the perceived effectiveness of such measures in UK public services. A range of methodological approaches is used, commencing with a pilot study comprising four case studies in local government and higher education. It will investigate the relationship between strategic planning, accounting information systems and performance measurement systems within each case study. A comparison of these phenomena between cases and with prior research in the private and public sector research will also be undertaken. The pilot study will also include the initial development of a questionnaire, built upon the case studies to gain knowledge of performance measures across the whole of public services. The questionnaire survey will be develop a deeper understanding of the relationship between organisational variables and performance is achieved
Perceived factors influencing information technology (IT) skills development in undergraduate accounting programme
No full textThis research attempts to understand the process of enhancing IT skills development in undergraduate accounting programme using grounded theory methodology. It aims to gain an insight into the research area from the perspectives of accounting practitioners, accounting educators and accounting students including alumni. The primary data collection methods are focus group, personal interviews, documents reviews and observations.This paper discusses the findings on main factors perceived to influence the development of IT skills in the programme. It suggests that university policy, employers’ expectation, other universities’ IT skills development, quality assurance review and professional examination exemption are the main external factors that influence the IT skills development. More to the point, the internal factors such as educators’ personal motivation and interest, perceived to be more influential in the decision to include and develop IT skills in the teaching process. Thus, it is evident that educators are the major actor influencing the IT skills development initiatives in teaching. These findings make significant contributions towards IT skills development and innovation in accounting educatio
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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